I use a fanless windows mini-pc (MS-6) designed for streaming from Hollis Audio Labs (I think i paid around $600 for it). Not sure how much was done with it, but it is leaps and bounds better than the (highly rated on ASR) raspberry pi design (with the reccomended "better" power source) that I replaced my Linn Majik dedicated streamer with.
I was very surprised at how good it sounded. The story I was told is that Paul Allen was a serious audiophile and besides money, one of his major contributions to the windows OS was demanding they got the sound right. My ears tell me there is some serious truth to that story.
The dac I am using is part of a dsp processor based (Danville dspNexus 2x8) on the AKM AK4493 DAC chip set, which until recently was considered the top of the line. This replaced my topping D90, which in it's own right is a pretty solid performer.
I agree that the DAC is very important if not the most important part of the equation, but how you stream counts as well. My experience/ears tells me that as far as computer streaming goes, Microsoft is the better performer over Linux and Apple.
Toss Roon in the mix with some room correction and there are many options for squeezing every last drop of performance out of whatever pc based or dedicated streaming device you landed on before moving on to the next level.
My$.02